{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-3827.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-3827.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-3827.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-3827.html"}],"law_id":348337,"edition_id":2,"section_id":348337,"structure_id":49959,"section_number":"15.2-3827","catch_line":"Transfer of assessments to city books","history":"Code 1950, \u00a7 15-99; 1962, c. 623, \u00a7 15.1-1000; 1997, c. 587.","full_text":"When the commissioner of the revenue of a city created under this chapter applies to the commissioner of the revenue of the county or other officer assessing real estate, he shall furnish from his books a transcript of the assessment of all real estate and personal property, and on his books he shall note that all such assessments have been transferred to the city books.\n\n","order_by":null,"text":{"0":{"id":1298896,"text":"When the commissioner of the revenue of a city created under this chapter applies to the commissioner of the revenue of the county or other officer assessing real estate, he shall furnish from his books a transcript of the assessment of all real estate and personal property, and on his books he shall note that all such assessments have been transferred to the city books.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49959,"edition_id":2,"name":"Transition of Towns to Cities","identifier":"38","label":"chapter","depth":3,"order_by":9,"parent_id":49941,"metadata":{"child_laws":35,"child_structures":0},"date_created":"2026-08-02 02:18:55","date_modified":"2026-08-02 12:29:47","permalink":{"id":1384559,"object_type":"structure","relational_id":49959,"identifier":"38","token":"15.2\/III\/38","url":"\/15.2\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49941,"edition_id":2,"name":"Boundary Adjustments and Changes of Status of Counties, Cities and Towns","identifier":"III","label":"subtitle","depth":2,"order_by":3,"parent_id":49831,"metadata":{"child_laws":234,"child_structures":20},"date_created":"2026-08-02 02:18:37","date_modified":"2026-08-02 12:29:43","permalink":{"id":1383921,"object_type":"structure","relational_id":49941,"identifier":"III","token":"15.2\/III","url":"\/15.2\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":348310,"structure_id":49959,"section_number":"15.2-3800","catch_line":"Ordinance petitioning court for city status; appointment of special court","url":"\/15.2-3800\/","token":"15.2\/III\/38\/15.2-3800","metadata":false},{"id":348311,"structure_id":49959,"section_number":"15.2-3801","catch_line":"Referendum","url":"\/15.2-3801\/","token":"15.2\/III\/38\/15.2-3801","metadata":{"court_decisions":""}},{"id":348312,"structure_id":49959,"section_number":"15.2-3802","catch_line":"Town and county agreement concerning proposed city","url":"\/15.2-3802\/","token":"15.2\/III\/38\/15.2-3802","metadata":{"court_decisions":""}},{"id":348313,"structure_id":49959,"section_number":"15.2-3803","catch_line":"Notice of motion; service and publication; answer or other pleading","url":"\/15.2-3803\/","token":"15.2\/III\/38\/15.2-3803","metadata":{"court_decisions":""}},{"id":348314,"structure_id":49959,"section_number":"15.2-3804","catch_line":"Parties","url":"\/15.2-3804\/","token":"15.2\/III\/38\/15.2-3804","metadata":{"court_decisions":""}},{"id":348315,"structure_id":49959,"section_number":"15.2-3805","catch_line":"Time limit for intervenors; publication of order","url":"\/15.2-3805\/","token":"15.2\/III\/38\/15.2-3805","metadata":{"court_decisions":""}},{"id":348316,"structure_id":49959,"section_number":"15.2-3806","catch_line":"Pretrial conference; matters considered","url":"\/15.2-3806\/","token":"15.2\/III\/38\/15.2-3806","metadata":false},{"id":348317,"structure_id":49959,"section_number":"15.2-3807","catch_line":"Hearing and decision by court","url":"\/15.2-3807\/","token":"15.2\/III\/38\/15.2-3807","metadata":false},{"id":348318,"structure_id":49959,"section_number":"15.2-3808","catch_line":"Assistance of state agencies","url":"\/15.2-3808\/","token":"15.2\/III\/38\/15.2-3808","metadata":false},{"id":348319,"structure_id":49959,"section_number":"15.2-3809","catch_line":"Appeals","url":"\/15.2-3809\/","token":"15.2\/III\/38\/15.2-3809","metadata":{"court_decisions":""}},{"id":348320,"structure_id":49959,"section_number":"15.2-3810","catch_line":"Declining of grant of city status","url":"\/15.2-3810\/","token":"15.2\/III\/38\/15.2-3810","metadata":false},{"id":348321,"structure_id":49959,"section_number":"15.2-3811","catch_line":"Proceeding final for three years","url":"\/15.2-3811\/","token":"15.2\/III\/38\/15.2-3811","metadata":false},{"id":348322,"structure_id":49959,"section_number":"15.2-3812","catch_line":"Effect when town becomes city","url":"\/15.2-3812\/","token":"15.2\/III\/38\/15.2-3812","metadata":{"court_decisions":""}},{"id":348323,"structure_id":49959,"section_number":"15.2-3813","catch_line":"Town liabilities and assets","url":"\/15.2-3813\/","token":"15.2\/III\/38\/15.2-3813","metadata":false},{"id":348324,"structure_id":49959,"section_number":"15.2-3814","catch_line":"Mayor of town to continue in office","url":"\/15.2-3814\/","token":"15.2\/III\/38\/15.2-3814","metadata":{"court_decisions":""}},{"id":348325,"structure_id":49959,"section_number":"15.2-3815","catch_line":"Council of town to continue in office; additional members","url":"\/15.2-3815\/","token":"15.2\/III\/38\/15.2-3815","metadata":{"court_decisions":""}},{"id":348326,"structure_id":49959,"section_number":"15.2-3816","catch_line":"Town treasurer to continue in office; appointment where town had no treasurer","url":"\/15.2-3816\/","token":"15.2\/III\/38\/15.2-3816","metadata":false},{"id":348327,"structure_id":49959,"section_number":"15.2-3817","catch_line":"Commissioner of revenue or assessor to continue in office; appointment where town had no commissioner or assessor","url":"\/15.2-3817\/","token":"15.2\/III\/38\/15.2-3817","metadata":false},{"id":348328,"structure_id":49959,"section_number":"15.2-3818","catch_line":"Town sergeant to continue in office","url":"\/15.2-3818\/","token":"15.2\/III\/38\/15.2-3818","metadata":{"court_decisions":""}},{"id":348329,"structure_id":49959,"section_number":"15.2-3819","catch_line":"Election and terms of office of mayor and councilmen after town becomes city","url":"\/15.2-3819\/","token":"15.2\/III\/38\/15.2-3819","metadata":{"court_decisions":""}},{"id":348330,"structure_id":49959,"section_number":"15.2-3820","catch_line":"Election and terms of other city officers","url":"\/15.2-3820\/","token":"15.2\/III\/38\/15.2-3820","metadata":{"court_decisions":""}},{"id":348331,"structure_id":49959,"section_number":"15.2-3821","catch_line":"Qualification of officers; vacancies","url":"\/15.2-3821\/","token":"15.2\/III\/38\/15.2-3821","metadata":false},{"id":348332,"structure_id":49959,"section_number":"15.2-3822","catch_line":"Sharing of offices; transfer of jurisdiction","url":"\/15.2-3822\/","token":"15.2\/III\/38\/15.2-3822","metadata":{"court_decisions":{"0":{"name":"City of Emporia v. County of Greensville","case_number":"0792232","citation":null,"date":"2024-06-11","url":"https:\/\/www.courtlistener.com\/opinion\/9528558\/city-of-emporia-v-county-of-greensville\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":348333,"structure_id":49959,"section_number":"15.2-3823","catch_line":"Tenure and reelection of county officer whose homesite becomes part of city","url":"\/15.2-3823\/","token":"15.2\/III\/38\/15.2-3823","metadata":{"court_decisions":""}},{"id":348334,"structure_id":49959,"section_number":"15.2-3824","catch_line":"Town officers","url":"\/15.2-3824\/","token":"15.2\/III\/38\/15.2-3824","metadata":{"court_decisions":""}},{"id":348335,"structure_id":49959,"section_number":"15.2-3825","catch_line":"Courts","url":"\/15.2-3825\/","token":"15.2\/III\/38\/15.2-3825","metadata":false},{"id":348336,"structure_id":49959,"section_number":"15.2-3826","catch_line":"Appointment of electoral board, sheriff, attorney for the Commonwealth and circuit court clerk","url":"\/15.2-3826\/","token":"15.2\/III\/38\/15.2-3826","metadata":{"court_decisions":""}},{"id":348337,"structure_id":49959,"section_number":"15.2-3827","catch_line":"Transfer of assessments to city books","url":"\/15.2-3827\/","token":"15.2\/III\/38\/15.2-3827","metadata":false},{"id":348338,"structure_id":49959,"section_number":"15.2-3828","catch_line":"State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax","url":"\/15.2-3828\/","token":"15.2\/III\/38\/15.2-3828","metadata":false},{"id":348339,"structure_id":49959,"section_number":"15.2-3829","catch_line":"Assumption of debt; adjustment","url":"\/15.2-3829\/","token":"15.2\/III\/38\/15.2-3829","metadata":{"court_decisions":""}},{"id":348340,"structure_id":49959,"section_number":"15.2-3830","catch_line":"Certain costs and expenses to be apportioned between city and county","url":"\/15.2-3830\/","token":"15.2\/III\/38\/15.2-3830","metadata":false},{"id":348341,"structure_id":49959,"section_number":"15.2-3831","catch_line":"Registrars and their duties","url":"\/15.2-3831\/","token":"15.2\/III\/38\/15.2-3831","metadata":false},{"id":348342,"structure_id":49959,"section_number":"15.2-3832","catch_line":"Authority to city to provide by condemnation, etc., water, light, power and fuel","url":"\/15.2-3832\/","token":"15.2\/III\/38\/15.2-3832","metadata":false},{"id":348343,"structure_id":49959,"section_number":"15.2-3833","catch_line":"Chapter not applicable to cities already existing","url":"\/15.2-3833\/","token":"15.2\/III\/38\/15.2-3833","metadata":false},{"id":348344,"structure_id":49959,"section_number":"15.2-3834","catch_line":"Congressional, etc., districts and judicial circuit not changed","url":"\/15.2-3834\/","token":"15.2\/III\/38\/15.2-3834","metadata":false}],"previous_section":{"id":348336,"structure_id":49959,"section_number":"15.2-3826","catch_line":"Appointment of electoral board, sheriff, attorney for the Commonwealth and circuit court clerk","url":"\/15.2-3826\/","token":"15.2\/III\/38\/15.2-3826","metadata":{"court_decisions":""}},"next_section":{"id":348338,"structure_id":49959,"section_number":"15.2-3828","catch_line":"State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax","url":"\/15.2-3828\/","token":"15.2\/III\/38\/15.2-3828","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-3827\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 623; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1384669,"object_type":"law","relational_id":348337,"identifier":"15.2-3827","token":"15.2\/III\/38\/15.2-3827","url":"\/15.2-3827\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-3827\/","token":"15.2\/III\/38\/15.2-3827","dublin_core":{"Title":"Transfer of assessments to city books","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-3827","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When the commissioner of the revenue of a <span class=\"dictionary\">city<\/span> created under this chapter applies to the commissioner of the revenue of the <span class=\"dictionary\">county<\/span> or other officer assessing real estate, he shall furnish from his books a <span class=\"dictionary\">transcript<\/span> of the assessment of all real estate and personal property, and on his books he shall note that all such assessments have been transferred to the <span class=\"dictionary\">city<\/span> books.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTRANSFER OF ASSESSMENTS TO CITY BOOKS (\u00a7 15.2-3827)\n\nWhen the commissioner of the revenue of a city created under this chapter\napplies to the commissioner of the revenue of the county or other officer\nassessing real estate, he shall furnish from his books a transcript of the\nassessment of all real estate and personal property, and on his books he shall\nnote that all such assessments have been transferred to the city books.\n\nHISTORY: Code 1950, \u00a7 15-99; 1962, c. 623, \u00a7 15.1-1000; 1997, c. 587.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}